CG is a dynamic process and ethics has to be integrated with the rest of the governance framework It is important to question regularly how CG can help create a thinking culture and a culture of accountability through ethical leadership and appropriate behaviour Companies have to challenge their corporate culture and to embed ethics in their processes…

ACCA takes note of the publication of the first of two tax transparency packages promised by the EC and welcomes, in principle, the proposal to extend the automatic exchange of information on tax rulings with some reservations…

HMRC has today released its long awaited statistics on the cost to taxpayers of operating the controversial UK anti-avoidance measure But the information HMRC is able to give us only covers half the story, says ACCA …